Explanation of Problems and Realities around

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HASSAS YEGANEH YAHYA; Tohidinejad Marzieh

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2017 | Volume:24 | Issue:3 Page(s): 323-348

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Information Journal Paper

Title

Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion

Author(s)

HASSAS YEGANEH YAHYA | Tohidinejad Marzieh | Issue Writer Certificate

Keywords

Audit LanguageQ1

Auditing ReportQ1

Auditor's OpinionQ1

Properly Drawn UpQ1

True and Fair ViewQ2

Abstract

With the purpose of identifying and analyzing problems and realities around auditing language, 'Properly Drawn Up' phrase has been studied in this research through grounded theory methodology. This study has been implemented via in-depth interviews with experts and partners of audit firms and based on snowball method after 15 interviews has been saturated. Findings illustrate that the most important problem about 'Properly Drawn Up' phrase, is inconsistency between content of the word 'properly' and the nature of auditing. Furthermore, lack of definition as a characteristic of 'Properly Drawn Up' phrase has been revealed in this research, that according to auditor's point of view this reality doesn’ t have any unfavorable outcomes and consequently doesn’ t need any solutions. Expectation gap problem is also product of the mixture of this reality and the inconsistency problem. At last, 2 persons of academic experts with practical experience in auditing profession have approved these results.

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APA: Copy

HASSAS YEGANEH, YAHYA, & Tohidinejad, Marzieh. (2017). Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 24(3 ), 323-348. SID. https://sid.ir/paper/8108/en

Vancouver: Copy

HASSAS YEGANEH YAHYA, Tohidinejad Marzieh. Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2017;24(3 ):323-348. Available from: https://sid.ir/paper/8108/en

IEEE: Copy

YAHYA HASSAS YEGANEH, and Marzieh Tohidinejad, “Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 24, no. 3 , pp. 323–348, 2017, [Online]. Available: https://sid.ir/paper/8108/en

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